New extracts from the ESMA database of IFRS decisions
In July 2019, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
New IFRS Publications by Deloitte
In May and June 2019, Deloitte published two new interesting publications relating to IFRS. The first publication deals with revenue recognition under IFRS 15, with a focus on an assessment as to whether an ent…
Right of Superficies
In this article, let us have a closer look at the right of superficies and its accounting treatment to be applied by both the structure owner and the land owner under Czech accounting legislation. The right of …
Second call of programme Energy Savings – Energy Efficient Buildings
The second call of the Energy Savings Programme - Energy Efficient Buildings supports projects aimed at reducing the energy demands of a company. Supported activities include, for example, the construction of n…
Fifth call of programme Energy savings
Call V of the Energy Savings Programme supports projects aimed at reducing the energy demands of a company. Supported activities include, for example, reconstruction and modernisation of energy production facil…
VAT news [August 2019]
What is new in terms of VAT? During July, the Senate rejected an amendment to the Act on Electronic Sales Records. The presented motion to amend will thus be returned to the Chamber of Deputies. The General Fin…
Introduction of digital tax in the Czech Republic
The Ministry of Finance has presented a legislative draft of the taxation of income from digital services, a so-called “digital tax”, and it has sent it for external consultation.
Personal Data Processing News [July 2019]
Personal data protection does not go unnoticed even in the summer. Great attention was attracted in particular by the British data protection authority ICO, which announced the possibility of imposing fines wor…
Investment Incentives and their End for the Manufacturing Industry?
Are you planning investments in production in the coming months? If so, it is a good time to consider whether to apply for an investment incentive now. If you file an application before the amendment to the Act…